Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, Goa vs M/S. Fdc Ltd on 8 December, 2015
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT NO. Appeal No.E/1315/2007 (Arising out of Order-in-Appeal No. GOA/CEX/MP/51 to 56/2007 dated 27.06.2007 passed by the Commissioner of Customs & Central Excise (Appeals) Goa.) For approval and signature: Honble Mr. P.S.Pruthi, Member (Technical) Honble Mr. S.S.Garg, Member (Judicial) ============================================================
1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the : No CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy : Seen of the Order?
4. Whether Order is to be circulated to the Departmental : Yes authorities?
============================================================= Commissioner of Central Excise, Goa. :
Appellant VS M/s. FDC Ltd. M/s. Kare Labs Pvt. Ltd. Shri J.N. Hegde Shri N.S. Kulkarni, Shri N.J.Deshpande Shri R.R. Singh :
Respondent Appearance Shri R.K. Maji AC (A.R.) for Appellant Shri Naresh K. Patil, Assistant Manager-Indirect Taxation for respondent CORAM:
Mr. P.S.Pruthi, Member (Technical) Mr. S.S. Garg, Member (Judicial) Date of hearing : 08/12/2015 Date of decision: 08/12/2015 ORDER NO.
Per : P.S. Pruthi This appeal is filed by the Revenue. The amount involved is less than `5,00,000/-. Keeping in view the fact that the amount involved is less than ` 5,00,000/- and as per the litigation policy of the Government vide Boards letter F.No. 390/Misc./163/2010-JC dated 17/08/2011 read with Honble Gujarat High Courts judgments in the case of Commissioner of Central Excise, Surat-I vs. Shreenath Fabrics reported in 2014 (303) ELT 540 (Guj.) and in the case of Commissioner of Central Excise, Vadodara-I vs. Pharmanza Herbal Pvt. Ltd. reported in 2014 (306) ELT 153 (Guj.) and the judgment of the Honble Karnataka High Court in the case of Commissioner of Central Excise, Bangalore-III vs. Presscom Products reported in 2011 (268) ELT 344 (Kar.), the appeal of the Revenue is dismissed without going into the merits of the case.
(Pronounced in court) (S.S. Garg) Member (Judicial) (P.S.Pruthi) Member (Technical) SM.2
Appeal No.E/1315/2007